May 3, 1999


Commonwealth Industries, Inc.
500 West Jefferson Street
Citizens Plaza - 19th Floor
Louisville, Kentucky  40202-2823

We are  providing  this letter to you for  inclusion  as an exhibit to your Form
10-Q filing pursuant to Item 601 of Regulation S-K.

We have read management's justification for the change in accounting for certain
inventories  from the FIFO  inventory  accounting  method to the LIFO  inventory
accounting  method  contained in the  Company's  Form 10-Q for the quarter ended
March 31, 1999.  Based on our reading of the data and  discussions  with Company
officials of the business judgment and business planning factors relating to the
change, we believe management's justification to be reasonable.  Accordingly, in
reliance on management's  determination as regards elements of business judgment
and business  planning,  we concur that the newly adopted  accounting  principle
described  above is  preferable  in the  Company's  circumstances  to the method
previously applied.

We have not audited any financial statements of Commonwealth Industries, Inc. as
of any date or for any period  subsequent  to  December  31,  1998,  nor have we
audited the application of the change in accounting  principle disclosed in Form
10-Q of Commonwealth Industries, Inc. for the three months ended March 31, 1999;
accordingly,  our comments are subject to revision on  completion of an audit of
the financial statements that include the acounting change.

/s/ PricewaterhouseCoopers LLP

Louisville, Kentucky